So, we bring forward that risk-oriented audit model should be updated through importing the idea of presumption of fraud and assuredness to improve auditors ability to reveal management fraud.
为此，本文提出，风险导向审计应当继续更新审计理念，即引入舞弊推定和心证，以切实提高审计师揭露管理舞弊的能力。
To resolve the problems of islands of management in the traditional IT management area, presents a business-oriented IT management system which based on the technology of security audit and monitor.
但目前对业务的运行环境的管理主要从IT元素出发，存在“管理孤岛”现象，为解决该现象，设计并实现了面向业务的IT管理系统。
This article starts with the path of internal audit to get a systematic analysis of specific applications of risk management audit and risk-oriented internal audit in enterprise risk management.
从内部审计的路径入手，系统分析了风险管理审计和风险导向内部审计在企业风险管理中的具体应用。
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